Bill Text: TX SJR73 | 2023-2024 | 88th Legislature | Introduced

Texas Senate Joint Resolution 73

Introduced

Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a military service member who is killed or fatally injured in the line of duty.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-16 - Referred to Local Government [SJR73 Detail]

Download: Texas-2023-SJR73-Introduced.html

	88R9432 MLH-D

	By: Paxton	S.J.R. No. 73



	A JOINT RESOLUTION
	proposing a constitutional amendment authorizing the legislature
	to provide for an exemption from ad valorem taxation of all or part
	of the market value of the residence homestead of the surviving
	spouse of a military service member who is killed or fatally injured
	in the line of duty.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Sections 1-b(m) and (n), Article VIII, Texas
	Constitution, are amended to read as follows:
	(m) The legislature by general law may provide that the
	surviving spouse of a military service member [~~of the armed~~
	~~services of the United States~~] who is killed or fatally injured in
	the line of duty is entitled to an exemption from ad valorem
	taxation of all or part of the market value of the surviving
	spouse's residence homestead if the surviving spouse has not
	remarried since the death of the member of the armed services. The
	legislature by general law may define "military service member" for
	purposes of this subsection and may prescribe additional
	eligibility requirements for the exemption authorized by this
	subsection.
	(n) The legislature by general law may provide that a
	surviving spouse who qualifies for and receives an exemption in
	accordance with Subsection (m) of this section and who subsequently
	qualifies a different property as the surviving spouse's residence
	homestead is entitled to an exemption from ad valorem taxation of
	the subsequently qualified homestead in an amount equal to the
	dollar amount of the exemption from ad valorem taxation of the first
	homestead for which the exemption was received in accordance with
	Subsection (m) of this section in the last year in which the
	surviving spouse received the exemption in accordance with that
	subsection for that homestead if the surviving spouse has not
	remarried since the death of the military service member [~~of the~~
	~~armed services~~].
	SECTION 2. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 7, 2023.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment authorizing the
	legislature to provide for an exemption from ad valorem taxation of
	all or part of the market value of the residence homestead of the
	surviving spouse of a military service member who is killed or
	fatally injured in the line of duty."